SCHEDULES

SCHEDULE 12Landfill tax: disposals not made at landfill sites, etc

PART 1Amendments of Part 3 of FA 1996

Assessment: supplementary and consequential amendments

24

In section 54 (appeals), in subsection (2)—

a

for “it is an assessment” substitute

it is—

a

an assessment

b

at the end insert

, or

b

an assessment under section 50A.